26 CFR · Internal Revenue
§ 25.2523(h)-2 — Effective dates.
26 CFR § 25.2523(h)-2
TitleTitle 26: Internal RevenuePartPart 25: Gift Tax; Gifts Made After December 31, 1954
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 25.2523(h)-2 (Effective dates.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 25.2523(h)-2 (2026).
Text
§ 25.2523(h)-2 Effective dates.
Except as specifically provided, in §§ 25.2523(e)-1(c)(3), 25.2523(f)-1(c)(3), and 25.2523(g)-1(b), the provisions of §§ 25.2523(e)-1(c), 25.2523(f)-1, 25.2523(g)-1, and 25.2523(h)-1 are effective with respect to gifts made after March 1, 1994. With respect to gifts made on or before such date, donors may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §§ 25.2523(e)-1(c), 25.2523(f)-1, 25.2523(g)-1, and 25.2523(h)-1, (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions. In addition, the rule in the last sentence of § 25.2523(e)-1(f)(1) regarding the determination of income under applicab
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Related
Nearby Sections
11
§ 25.2523(d)-1
Joint interests.§ 25.2523(g)-1
Special rule for charitable remainder trusts.§ 25.2523(h)-1
Denial of double deduction.§ 25.2523(h)-2
Effective dates.§ 25.2523(i)-2
Treatment of spousal joint tenancy property where one spouse is not a United States citizen.§ 25.2523(i)-3
Effective date.§ 25.2524-1
Extent of deductions.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 25.2523(h)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/25/25.2523(h)-2.